Cuttle fish and squid, frozen, smoked, dried, salted or in brine

**Includes:** This subclass is defined through the following headings/subheadings of the HS 2012: 0307.49 and includes: - cuttle fish and squids, whether in shell or not, frozen, dried, salted or in brine - smoked cuttle fish and squid, whether in shell or not, whether or not cooked before or during the smoking process - flours, meals and pellets of cuttle fish and squid, fit for human consumption

**Excludes:** - cuttle fish and squid, live, fresh or chilled, cf. 04461, 04462 - cuttle fish and squid, otherwise prepared or preserved, cf. 21280 - flours, meals and pellets of cuttle fish and squid, inedible, cf. 21291 - products n.e.c. of cuttle fish and squid; dead cuttle fish and squid; cuttle fish and squid unfit for human consumption, cf. 21299